https://www.taxtmi.com/caselaws?id=435251 The Tribunal upheld the adjudicating authority's decision, dismissing the Revenue's appeals against M/s. Garg Industries Pvt. Ltd. (GIPL). It confirmed that GIPL correctly availed Cenvat Credit, as there was no evidence of input diversion or unaccounted procurement. The Tribunal noted the violation of natural justice due to the non-supply of relied upon documents (RUDs) to the Respondent. It also found the third-party evidence and RTO reports insufficient to prove clandestine removal, emphasizing the need for corroborative evidence. The Tribunal stressed the importance of providing RUDs to ensure a fair defense. en-us Tue, 14 Mar 2023 00:00:00 +0530 Thu, 16 Nov 2023 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435251 The Tribunal upheld the adjudicating authority's decision, dismissing the Revenue's appeals against M/s. Garg Industries Pvt. Ltd. (GIPL). It confirmed that GIPL correctly availed Cenvat Credit, as there was no evidence of input diversion or unaccounted procurement. The Tribunal noted the violation of natural justice due to the non-supply of relied upon documents (RUDs) to the Respondent. It also found the third-party evidence and RTO reports insufficient to prove clandestine removal, emphasizing the need for corroborative evidence. The Tribunal stressed the importance of providing RUDs to ensure a fair defense. Case-Laws Central Excise Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435251